Finding 570897 (2024-003)

Significant Deficiency

Requirement

Questioned Costs

Year

2024

Accepted

2025-07-09

Audit: 361855

Organization: Greater Baton Rouge Food Bank (LA)

Auditor: Eisneramper

AI Summary

Core Issue: The Food Bank did not provide a complete and accurate Schedule of Expenditures of Federal Awards (SEFA) as required.
Impacted Requirements: Compliance with Uniform Guidance section 200.510, which mandates accurate reporting of federal expenditures.
Recommended Follow-Up: Ensure all federal program information is included on the SEFA, with a review process by someone other than the preparer for accuracy.

Finding Text

Criteria: Internal controls should be designed to capture the Food Bank’s federal expenditures in order to ensure that an accurate Schedule of Expenditures of Federal Awards (“SEFA”) can be prepared. Condition: Uniform Guidance section 200.510 requires the auditee to prepare a SEFA. A complete and accurate SEFA was not provided to the audit team. Cause: During 2024, the Food Bank was the pass-through recipient for three new federal programs. The disbursements were tracked by program throughout the year, however an Assistance Listing Number was not obtained and therefore the expenditures were not identified as federal expenditures and reported on the original SEFA. Questioned Costs: None. Effect: The SEFA is used by the auditor to determine which federal programs are to be audited as major programs and to accurately report expenditures to the federal government and granting agencies. Major programs may not be properly identified in accordance with the Uniform Guidance. Recommendation: All information should be included on the SEFA by employees familiar with the grant awards. All grant awards should be evaluated for the nature of the funding and identified as federal, if applicable. A review should be performed by someone other than the preparer for accuracy and completeness. Identification of a repeat finding: No. Management’s Response: Management agrees with the finding.

Corrective Action Plan

We recognize the importance of accurately preparing the Schedule of Expenditures for Federal Awards (SEFA) to ensure compliance with federal reporting requirements, and agree that, although properly segmented, certain awards were not listed on SEFA. To strenghten this process, we will establish a formal review process to evaluate all grant awards for their nature and to confirm whether they should be classified as federal. We will also implement a secondary review of the SEFA by a staff member independent of the initial preparer to ensure accuracy and completeness prior to final submission.

Other Findings in this Audit

570898 2024-003

Significant Deficiency
570899 2024-003

Significant Deficiency
570900 2024-003

Significant Deficiency
570901 2024-003

Significant Deficiency
1147339 2024-003

Significant Deficiency
1147340 2024-003

Significant Deficiency
1147341 2024-003

Significant Deficiency
1147342 2024-003

Significant Deficiency
1147343 2024-003

Significant Deficiency

Programs in Audit

ALN	Program Name	Expenditures
10.569	Emergency Food Assistance Program (food Commodities)	$6.88M
10.182	Pandemic Relief Activities: Local Food Purchase Agreements with States, Tribes, and Local Governments	$1.75M
14.228	Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii	$845,439
10.568	Emergency Food Assistance Program (administrative Costs)	$310,051
10.565	Commodity Supplemental Food Program	$89,066
97.024	Emergency Food and Shelter National Board Program	$39,049
10.561	State Administrative Matching Grants for the Supplemental Nutrition Assistance Program	$24,358